|
Lecturer(s)
|
-
Bárková Dana, Ing. Mgr. Ph.D.
|
|
Course content
|
1. Taxation law in general, system and properties of taxes 2. Principles of tax harmonisation in the EU 3. VAT, its properties, European and VAT legislation, MTIC frauds, reverse charge 4. Possibilities of profit shifting within multinational corporations 5. Anti-Tax Avoidance Directive 6. OECD BEPS package 7. Transfer pricing 8. CCCTB 9. Other EU directives in the area of corporate taxation 10. CJ EU decisions in corporate tax area 11. Corporate Tax planning 12. Further prospects of corporate tax harmonisation in the EU
|
|
Learning activities and teaching methods
|
Seminar
- Individual project (40)
- 40 hours per semester
- Preparation for an examination (30-60)
- 38 hours per semester
- Contact hours
- 26 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| be oriented in basic legal terminology |
| know fundamentals of economics |
| have basic knowledge of tax terminology (as it is taught, for example, in KFP/FP1 and 2, or KFP/AECTL) |
| Skills |
|---|
| have at least working knowledge of English (B1) |
| Competences |
|---|
| N/A |
| N/A |
| N/A |
| learning outcomes |
|---|
| Knowledge |
|---|
| describe the main types of taxes, their system and classification |
| describe principle of VAT and its harmonisation in the EU |
| know Anti-Tax Avoidance Directive and OECD BEPS Package |
| is knowledgeable in European taxation law and ECJ rulings in corporate taxation matters |
| Skills |
|---|
| explain reverse charge mechanism |
| understands possibilities of profit shifting |
| evaluate corporate tax harmonisation in EU and its development |
| predict further development tax harmonisation |
| evaluate pros and cons of the Czech tax law system and tax law systems of their home countries |
| Competences |
|---|
| N/A |
| N/A |
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Seminar |
| Multimedia supported teaching |
| Self-study of literature |
| Students' portfolio |
| Skills |
|---|
| Self-study of literature |
| Students' portfolio |
| Lecture supplemented with a discussion |
| Competences |
|---|
| Self-study of literature |
| Students' portfolio |
| Discussion |
| assessment methods |
|---|
| Knowledge |
|---|
| Combined exam |
| Skills |
|---|
| Combined exam |
| Skills demonstration during practicum |
| Individual presentation at a seminar |
| Competences |
|---|
| Combined exam |
| Individual presentation at a seminar |
| Continuous assessment |
| Skills demonstration during practicum |
|
Recommended literature
|
-
Czech taxation in 2008. Vol. II. Praha : Trade Links, 2008.
-
Czech taxation in 2008. Vol. I. Praha : Trade Links, 2008.
-
http://ec.europa.eu/taxation_customs/common/legislation/legislation/index_en.htm.
-
Taxation trends in the European Union, 2014 edition.
-
Berry, Elspeth; Homewood, Matthew J.; Bogusz, Barbara. EU law : text, cases, and materials. Oxford : Oxford University Press, 2013. ISBN 978-0-19-959531-0.
-
Craig, Paul P.,; De Búrca, G. The evolution of EU law. 2nd ed. Oxford : Oxford University Press, 2011. ISBN 978-0-19-959296-8.
-
Garner, Bryan A. Black's law dictionary. seventh edition. St. Paul : West Group, 1999. ISBN 0-314-22864-0.
-
Hálek, Vítězslav. Karuselové obchody. Hradec Králové, 2015. ISBN 978-80-260-8316-0.
-
Le Docte, E. Čtyřjazyčný právnický slovník. Vyd 1. PrahaCodex, 1997. ISBN 80-85963-09-4.
-
Netušilová, Pavla; Křivka, Tomáš. Reforming the economic and monetary union. Vydání: první. 2015. ISBN 978-80-261-0597-8.
-
Tichý, Luboš. Čtyřjazyčný slovník práva Evropské unie = EU law glossary: english-czech-french-german : anglicko-česko-francouzsko-německý. Praha : Linde, 1999. ISBN 80-7201-151-0.
|